15.6

PENSION FUNDS

Retirement accounts established
under Section 401(a), 403(b), 408, 408A, 457(b), and 501(c)(18)
of the Internal Revenue Code of 1986 and the value of funds in a Federal
Thrift Savings Plan account (Section 8439, Title 5, USC) are excluded as a
resource.

A nonexclusive list of types of retirement savings and
pension plans are excluded includes: